Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of Deduction u/s 80IB(10) denied as assessee constructed houses owned by buyers with sale deeds executed prior to construction, not developing housing project. Mere construction of colony road and facilities does not change residential plots into housing project. Evidence required to substantiate claim of sale deeds facilitating buyer loans. Completion certificate issue pending Supreme Court adjudication in Global Reality case, High Court judgment stayed. Matter remanded to Assessing Officer for fresh adjudication after verifying evidence on sale deeds for buyer loans, completion certificate issue to be decided as per Supreme Court outcome. Appeal allowed for statistical purposes.
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